1964 (8) TMI 62

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..... he Sales Tax Appellate Tribunal, represented the value of finished garments sold by the assessee. The assessee has got a stock of cloth in his premises. He is also a tailor skilled in stitching garments. Customers go to him, selected a cloth, settle it price and also settle the stitching charges, and then an order is prepared in a standardised order book showing the quality, the quantity and the p .....

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..... might be entered into in such cases have been summarised under four categories. In the Tribunal's view, the present case fell under the fourth category, which deals with a case where a customer goes to a shop, selects certain material and then it is made by the dealer into a garment. In such a case, the Calcutta High Court observed that there could be no transfer of property at the time of select .....

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..... ook. It was prepared at the moment the customer settled his bargain with the assessee. The order book clearly shows that there was a distinct bargain for the purchase of cloth of certain quality and at a certain price and also another distinct bargain for stitching charges. No doubt, in this case, the assessee does not sell cloth of which he has a stock in his shop to a customer who wants to buy t .....

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